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EFFECTS ON LANDLORDTENANT COSTSHARING AND TRADITIONAL TENURE
LAND OWNERSHIP AND TENURE PATTERNS OF THE FUTURE
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50 percent acre acreage Agricultural Economics agricultural land agricultural valuation allotments alternative annual areas assets average farm basis buyers capital gains cash flow cash grain cash rent Consumer Price Index corn and soybeans corporation cost of production decline depreciation differential assessment dollars effect equity estate and gift estate tax expected family farm family-type farm income farm operators farm size expansion farm units farmers farmland prices farmland values federal estate Figure futures contracts gift tax harvest higher Illinois EPA impact income tax increase inflation investment Iowa State University labor land ownership land prices land values landlord landowners legislation loan machinery non-farm owners paui percentage preferential present value price support programs property tax purchase rate of return recent reduced restricted result risk rural sediment Sell share leases soil loss structure Table target price tax base tax law tax shelter taxation tenant Total Costs trends